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Neraca
Published by Universitas Muhammadiyah Pekajangan Pekalongan
ISSN : 18298648     EISSN : 27455750     DOI : https://doi.org/10.48144/neraca
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Neraca adalah jurnal hasil riset dari Dosen Fakultas Ekonomika dan Bisnis - Universitas Muhammadiyah Pekajangan Pekalongan dan Dosen Luar Kampus Fakultas Ekonomika dn Bisnis - UMPP yang mempunyai fokus riset di bidang Ekonomi, Insyallah Jurnal ini akan terbit 2 kali dalam 1 (satu) tahun.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 168 Documents
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Financial Leverage Dan Komposisi Aset Terhadap Kecenderungan Kecurangan Laporan Keuangan. Apakah Hubungannya Dimediasi Oleh Komite Audit? Ferlinda Ainur Rachmani; Panca Kurniati
Neraca Vol. 18 No. 2 (2022): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v18i2.1392

Abstract

Penelitian ini mengenai kecenderungan kecurangan laporan keuangan pada perusahaan manufaktur ang terdaftar di BEI tahun 2017-2021. Tujuannya adalah menganalisis komite audit dalam memediasi pengaruh financial leverage dan komposisi aset terhadap kecenderungan laporan keuangan. Sample terpilih melalui purposive sampling sebanyak 145 perusahaan manufaktur di BEI tahun 2017-2021. Data diperoleh dengan mengumpulkan laporan keuangan tahunan perusahaan manufaktur. Analisis data menggunakan regresi linier berganda dengan menggunakan Progarm SEM-PLS 4.0. Hasil menunjukkan bahwa financial leverage tidak berpengaruh terhadap komite audit dan kecenderungan kecurangan laporan keuangan. Komposisi aset berpengaruh positif signifikan terhadap komite audit dan kecenderungan kecurangan laporan keuangan. Komite Audit tidak berpengaruh terhadap kecenderungan kecurangan laporan keuangan. Komite audit tidak memediasi hubungan pengaruh financial leverage dan komposisi aset terhadap kecenderungan kecurangan laporan keuangan. Key Words : Komite Audit, Financial Leverage, Komposisi Aset, Kecenderungan Kecurangan Laporan Keuangan
Penerapan Activity-Based Costing Pada Bengkel Las dan Konstruksi “ Artomoro ” Pekalongan Akhmad Pujiono; Djauhar Edi P
Neraca Vol. 18 No. 2 (2022): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v18i2.1393

Abstract

Activity-Based Costing (ABC) is an accounting method that can be used to find the total cost of activities required to make a product. This study uses a descriptive qualitative method and aims to help SMEs welding and construction workshops "Artomoro" in applying the activity-based costing method as a tool for accounting calculations in reducing the cost of producing a product, and comparing it with manual calculations (Traditional-Based Costing). Activity-based costing methods provide more accurate and informative product costs, leading to more accurate measurement of product profitability and better informed strategic decisions about pricing, product lines, and market segments. Furthermore, ABC can help workshop owners identify and control the cost of unused capacity. From the results of the study, it can be seen that by using the activity-based costing method, the SMEs welding and construction workshop "Artomoro" will have a positive impact in the preparation of the cost of production, namely in the imposition of factory overhead costs on each product. From the calculations that have been made, it can also be seen that activity-based costing is a good alternative for the “Artomoro” welding and construction workshop SMEs in order to maximize their profits by using the right cost of production system in charging factory overhead costs.Keywords: Activity based costing, Traditional-Based Costing, MSME
Pengaruh Rasio-Rasio Terhadap Metode Altman Z-Score Dalam Memprediksi Financial Distress Pada Harga Saham Perusahaan Subsektor Perdagangan Ritel Muhammad Fithrayudi; Kukuh Prayugo; Y Yohani
Neraca Vol. 18 No. 2 (2022): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v18i2.1394

Abstract

The purpose of this study was to examine and analyze the impact of financial emergencies using the Altman zscore method on the share prices of companies in the retail subsector on the Indonesian Stock Exchange. This study uses an intentional sampling method with an overall sample of 23 companies in the retail subsector. The analysis of this study uses the Eviews 10 program. This study uses 5 independent variables and 1 dependent variable, the dependent variable of this study consists of working capital to total assets (WCTA), retained earnings to total assets (RETA), earnings before interest and Taxes on total assets (EBITTA), market value of equity to book total (MVEBVTL), sales to total assets (STA), while the dependent variable of this investigation is the price of the shares. Based on the results of this study, it is partially determined that (1) WCTA has a significant negative impact on share prices. (2) RETA have no influence on the share price. (3) EBITTA have a positive and decisive effect on the share price. (4) MVEBVTL has a positive and significant influence on share prices and (5) STA have no influence on share prices.Simultaneously all independent variables, namely WCTA, RETA, EBITTA, MVEBVTL, and STA affect the share price when examined together. Keywords: altman z-score, financial distress, insolvency
Persepsi Pengguna Layanan Transaksi Digital Terhadap E-Wallet (Studi Kasus: Layanan Shoppepay Di Pekalongan) Khoirul Fatah; Muhammad Arifianto
Neraca Vol. 18 No. 2 (2022): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v18i2.1395

Abstract

The study was conducted to analyze the factors that are the tendency of digital transaction service users to Financial Technology (Fintech) with the Shopee Pay E-Wallet Model in Pekalongan. Primary data was collected by using questionnaires and interviews with respondents. The sampling technique used was non-probability (non-random) based on the criteria determined by the researcher and carried out by purposive sampling method. The number of samples taken in this research was 90 respondents. The data analysis technique used is simple linear regression analysis using the IBM SPSS Statistics 24 application. The results of this study indicate that convenience, trust, and perceived risk of use have a positive and significant effect on the intention to use the ShopeePay e-wallet. Keywords: Digital Transaction, E-Wallet, Regression Analysis
Kinerja Keuangan Koperasi Syariah Sebelum Dan Sesudah Undang-Undang No. 1 Thn 2013. (Studi Pada Baitul Tamwil Muhammadiyah Di Jawa Tengah). Usamah Said; Sobrotul Imtikhanah; Muhammad Khoirun
Neraca Vol. 18 No. 2 (2022): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v18i2.1396

Abstract

This research aims to find out the effects of capital adequacy ratio, non performing financing, financing to deposit ratio, and operational costs and operating income on return on assets in BTM Central Java before and after Permenkop dan UKM no 16/2015 tentang usaha simpan pinjam syariah (KSPPS). The method that used is quantitative approach. The population in this study was 21 KSPPS BTM in Central Java. From the 21 population here were 14 KSPPS, the samples were used as 14 studies of BTM in Central Java. The analytical method is using multiple linear regression. Based on the results of the study concluded that CAR has a significant effect on ROA of KSPPS BTM before and after UU No. 1 of 2013. NPF has no significant effect on ROA on KSPPS BTM before UU No. 1 of 2013, but NPF have a significant and negative effect on ROA after UU No. 1 of 2013 on KSPPS BTM. FDR has no significant effect on ROA on KSPPS BTM before and after UU No. 1 of 2013. OCOI have a significant and negative effect on ROA on KSPPS BTM before and after UU No. 1 of 2013. BTM Central Java's ROA Before and After UU No. 1 of 2013 there is no difference. Keywords: Capital Adequacy Ratio, Non Performing Financing, Financing to Deposit Ratio, Operating Costs and Operating Income and Return On Asset
Implementasi Pembelian Emas Pada Produk Simpanan Emas Di Gerai Dinar Pekalongan Menurut Fatwa DSN – MUI Fadli Hudaya; Y Yohani; Wahyu Intan Pertiwi
Neraca Vol. 18 No. 2 (2022): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v18i2.1397

Abstract

Saving is highly recommended for Muslims to prepare for the future when something unexpected happens. One of the agencies that offer Gold Savings products is the Pekalongan Dinar Outlet. It founded by several people who focus on economic development, especially in the field of purchasing gold with sharia principles. As we know, gold is an item that is traded and is very flexible in nature for investment. The purpose of this study was to determine the mechanism of buying gold, purchasing suitability, and storing gold against the DSN-MUI Fatwa on Gold Savings products at Pekalongan Dinar outlets. Since it is field research, with qualitative method, the procedures of collecting data are observations, interviews, and documentations. The analysis method conducted by collecting data related to Gold Savings products at Pekalongan Dinar outlets. The sale and purchase of gold at the Pekalongan Dinar outlet is in accordance with the DSN-MUI fatwa no 77/DSN-MUI/V/2010 concerning non-cash buying and selling of gold. The concept of sharia in the Gold Savings product at the Pekalongan Dinar Outlet is in accordance with the DSN-MUI fatwa No. 02/DSN-MUI/IV/2000 concerning Savings. Likewise with the pillars and conditions in carrying out a wadiah contract, it also fulfils Islamic law. Keywords: DSN-MUI Fatwa, Gold Purchasing, Gold Purchasing
Pengaruh Zakat dalam Mengurangi Kemiskinan Di Kota Pekalongan Pasca Pandemi S saebani; cholisa Rosanti
Neraca Vol. 18 No. 2 (2022): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v18i2.1398

Abstract

This study discusses several factors that influence poverty alleviation in the city of Pekalongan, as a social institution Lazismu is needed by the community to alleviate poverty in the city of Pekalongan. The data source used is the primary data source with a population of 90 people in the city of Pekalongan, a sample of people who have received post-pandemic lazismu assistance funds. Simultaneously the variables in this study affect poverty alleviation in the city of Pekalongan. The analytical tool used in analyzing the problem is SPSS 16. Keywords: Zakat, poverty, Lazismu, Pandemic
Pengaruh Dana Bantuan Produktif Usaha Mikro, Intellectual Capital Dan Perangkat Lunak Akuntansi Terhadap Kinerja Usaha Mikro Kecil Menengah Teguh Purwanto; Rini Hidayah; Djauhar Edi P; F Fatkhurrokhmah
Neraca Vol. 18 No. 2 (2022): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v18i2.1399

Abstract

This study aimed to determine the effect of (1) Micro Business Productive Assistance Fund, (2) Intellectual Capital, and (3) Accounting Software on the Performance of Micro, Small, and Medium Enterprises (MSMEs) (4) either partially or simultaneously. The population of this study were MSMEs registered at the Office of Trade, Cooperatives and MSMEs of Pekalongan in 2020-2021. The samples were 100 respondents, selected through a purposive sampling technique. This study employed a multiple linear regression analysis with the help of SPSS version 16. The results of the study showed that: (1) the Productive Assistance Fund for Micro Businesses had a significant effect on the performance of MSMEs; (2) the Intellectual Capital had a significant effect on the performance of MSMEs; and (3) the Accounting Software had a significant effect on the performance of MSMEs, (4) the Productive Assistance Funds, the Intellectual Capital, and the Accounting Software had a significant effect on the performance of MSMEs simultaneously. Keywords: performance of MSMEs, Micro Business Productive Assistance Fund, Intellectual Capital, and Accounting Software
ANALISIS ANALISIS DETEKSI FRAUD LAPORAN KEUANGAN DENGAN METODE BENEISH M-SCORE (STUDI KASUS PT BANK TABUNGAN NEGARA PERSERO TBK) Trusty, Hanna; Fithrayudi Triatmaja, Muhammad
Neraca Vol. 19 No. 1 (2023): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v19i1.1445

Abstract

The financial statements present important disclosures in maintaining the quality of the capital market also explain the current state of the company and its going concern in the future. However, many financial reports are disclosed as misstatements due to manipulation, falsification, and fraud by changing the value and financial information. Self-detection of financial statement fraud is an important matter that must be prioritized. This study uses the Beneish M-Score model to detect potential manipulation of annual financial reports with case study in PT Bank Tabungan Negara (BTn) Persero Tbk for the 2017-2019 book year. Based on the results of data processing, the M-Score value of the company’s financial statement in 2017, 2018, and 2019 respectively was -2,16; -2,20; and -1,87. Those value were greater than the reference value was -2,22. So it can be concluded that based on this model there was potential for manipulation in PT BTN Persero Tbk’s financial statements. The Beneish M-Score model is used to detect potential financial statement fraud or income manipulation in the company’s financial statements. Moreover this model is very useful for shareholders, investors, and creditors to examine the fairness of company’s financial statement. Keywords : Beneish M-Score, Fraud, Financial Statement, Bank BTN Persero Tbk
ANALISIS FAKTOR MINAT PENGGUNAAN JASA VETERINARIAN DI KOTA PEKALONGAN Arifiyanto, Muhammad; Saebani, Saebani; Susanti, Leni
Neraca Vol. 19 No. 1 (2023): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v19i1.1480

Abstract

Memenuhi kebutuhan hewan peliharaan merupakan kewajiban dari pemilik. Salah satunya adalah kesehatannya dengan cara membawa hewan peliharaan tersebut ke dokter hewan. Kualitas layanan dan harga merupakan hal yang dianggap berpengaruh terhadap minat pet owner dalam memilih layanan dokter hewan. Penelitian ini akan menguji minat menggunakan jasa dokter hewan dalam melakukan penggunaan jasa veterinarian. Metode yang digunakan adalah kuantitatif. PLS digunakan sebagai alat analisis. Sampel pada penelitian ini adalah pemilik hewan peliharaan yang membawa kucing atau anjingnya ke dokter hewan untuk mendapatkan layanan jasa kesehatan. Luaran yang ditargetkan adalah publikasi di jurnal nasional. TKT yang diusulkan pada penelitian ini rekayasa sosial dimana kualitas layanan dan harga menjadi faktor yang mempengaruhi minat konsumen menggunakan jasa veterinarian. Kata kunci: harga, hewan peliharaan, kualitas layanan, minat beli, veterinarian.

Page 12 of 17 | Total Record : 168

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